CBEC Circulars


Containers must be Declared Separately in Import or Export Legs for Duty Exemption, CBIC Clarifies in Circular

51-CBIC Circular/20.11.2020

Dept of Revenue Invites Suggestions and Inputs for Union Budget 2021-22 from Field Offices– Last date 27 Nov’2020

D.O.F.No. 334/4/2020-TRU dated 17 November 2020

Imports and Exports from North Korea (KP)

Please be careful on trade with South Korea. Banned North Korea name should not appear by mistake on documents.

CBIC Instruction No. 19 dated 18th November 2020

Last Date for Filing Applications under Sabka Vishwas Scheme (SVLDRS) Extended to 31 Dec 2020 for J&K and UT of Ladakh

Circular No. 1075/01/2020-CX dated 14 November 2020

Policy and Guidelines for Setting Up of ICDs, CFS and AFSs


Pending Claims for RoSL (Textiles and Garments)

·    Customs to Report Misuse Cases to DGFT

49-CBIC Circular/03.11.2020

Iron Ore Export Duty Evasion Case Booked, Party Clears Goods by Part Duty Payment and Part Bond and Bank Guarantee

CBIC Press Note dated 29 October 2020

FAQs on Manufacture and Other Operations in Customs Warehouse

F.No. 484/03/2015-LC (Pt) dated 27 October 2020

Residual Action by CGST Commissionerates in respect of the Adverse Orders of Hon’ble High Courts, wherein the Taxpayer is Assigned to respective State Tax Administration

F.No. 276/262/2015-CX.8A (Pt.III) dated 27.10.2020

Payment Date Extended for Vivad se Vishwas Scheme

·    Finance Secretary Urges I-T Department to Reach Out to the Taxpayers to Improve Traffic


Movement from Section 65 to DTA and back Allowed for Job Work

·   FTWZ also Covered on the Line of DTA


OTP Delivery Allowed on International Courier Consignments

CBIC Circular No. 47/2020-Customs dated 20 October 2020

Guidelines for References on Technical Issues Seeking Clarification from Board

F.No. 116/22/2020-CX-3 dated 19 Oct. 2020

Board Issues Guidelines for Testing Samples in House at CRCL (Central Revenue Control Laboratories)

·   Customs Labs now have NABL Accreditation, they must have first preferences

·   Can Handle FSSAI, CDSCO and Textile Committee Cases

·   Only PQ, AQ and Wild Life Cases to go outside Customs Labs


Revised Clarification Circular on Faceless Assessment


Board Prescribes Detailed Procedure for Inspection of ICDs, Customs Commissioners to Accountable for both Inspections and Reporting

·   No Provision for Audit of Action on User Complaints


New Post Clearance Audit System for Customs Introduced

·   DG Audit to Function as Nodal Agency

·   Three Post Clearance Audit Divided into TBA (Transaction Based Audit), ThBA (Theme Based Audit) and PBA (Premises Based Audit)

·   Audit Commissioners Post Created in Delhi, Chennai and Mumbai

18-CBIC Instruction/06.10.2020

Finance Secy wants Accountability and Supervision over Legal Counsels

CBIC Legal Cell Instruction/30.09.2020

One Time Relaxation in Implementation of E-Invoice for One Month

CBIC Press Release/30.09.2020

New Manifest Regulations Postponed Once Again to 1 April 2021


Guidelines for Provisional Assessment under Sec. 18 of Customs Act 1962

·      AEOs to Furnish Bank Guarantees for PA in CAROTAR Cases


CBIC Asks its Officers View on Extension of 30 Sept Time Limit on the Continuation of COVID-19

CBIC F.No.450/61/2020-Cus-IV dated 22 September 2020

CBIC Press Release on CAROTAR 2020 on Tightening of Origin Rules in FTA Imports

CBIC Press Release dated 18th September 2020

Exports to Nepal, Bangladesh and Bhutan through Managed Service Provider System Electronic Cargo Tracking for Quick Border Crossing, Updated 4 Sept 2020 Circular Released with effect from 15 April 2018

52-CBIC Cir/22.12.2017

Courier Shipping Bill for Exports on Auto LEO once they Clear X-Ray Scan

41-CBIC Cir./07.09.2020

Roll-out Faceless Assessment in All Ports in all India Level for All Imported Goods by 31 Oct 2020

·   11 National Assessment Centres Headed by Chief Commissioners Constituted



Fulbari, Changrabandha and Jaigaon Allowed Transshipment for Exports to Nepal or Bangladesh


Auto Upload of IGST from Customs ICEGATE to GSTN Soon

·   Test Data till 6 Aug on website

CBIC Press Release dated 29th August 2020

Personal Hearings Now only thru Video Conferencing

[CBIC Instruction dated 21 August 2020]

CBIC Issues Guidelines and Operation Procedure of Rules of Origin for FTA

·   Implementation of Sec 28DA of CA, 1962 (Clause 110 of Finance Act, 2020 Amendment)

·   Verification of COO Process Specified


Deferred Payment of Customs Duty Benefits to `Authorised Public Undertakings’ – SBIC Lays Down Procedure

·   Disputed Cases to be within 10% of All Cases

·   Deputy Secy in Ministry Must Recommend


CBIC Releases Revised Procedure for Sec 65 Customs Bonded Manufacture

·    Solvency Certificate Continues as Key Document in Approval Process but Requirement can be Waived in Deserving Cases


Drawback Calls for Export Data in Six Months period 1.10.2019 to 31.03.2020 in three Parts for RoDTEP Fixation

F.No. 605/22/2020-DBK/862-932 dated 10 August 2020

Three Member GK Pillai Committee for RoDTEP Fixation with 3+2 Months Term Announced

·   Parande and Gautam Ray Ex-IRS other Two Members

CBIC Order dated 30 July 2020

Board Starts 35 Day Special Drive for Disposal of Unclaimed/ Confiscated Goods from 11 Aug to 15 Sept 2020

17-CBIC Instruction/ 10.08.2020

Veterinary Health Certificate from DAHD Must for Dogs and Cats as Pets in Baggage

·    Advance NoC from Animal Quarantine Required

·    No Import Licence for Passengers, Others need DGFT Licence in Addition


CBIC Launches 2nd Phase of All India Roll-out of Faceless Assessment (Turant Customs) from 3 Aug 2020 to Include Delhi and Mumbai

·   Commissioners in Bangalore, Chennai and Delhi Nominating to Oversee


Testing and Certification of Telecomm Equipment (MTCTE) Mandatory from 1 Oct 2020

·   Transmission Terminal Equipment (SDH Equipment, Multiplexing Equipment).

·   PON family of Broadband Equipment (PON ONT, PON ONU and PON OLT)

·   Feedback Device”

CBIC Instruction No. 15 dated 24th July 2020

Prohibited Health Supplement PABA (Para amino Benzoic Acid) not to be cleared at any Point of Entry (E-commerce)

CBIC Instruction No.16/2020-Customs dated 24th July 2020

CBIC Invites Online Suggestions for Review of Existing Customs Exemption Notifications and Laws – Last Date 21 Aug 2020

14-CBIC Instruction dated 21.07.2020

Animal Quarantine and Certification Services (AQCS) Clearance

·   No custom sealed sample will be required / collected by AQCS for clearance of imported consignments under No Testing (NT) category

·   272 Tariff Lines covered under No Testing (NT) Category

·   Vet Health Certificate from Load Port Sufficient

CBIC Instruction No. 13/2020-Customs dated 20.07.2020

Board Clarification on Duty Drawback Rates Amendments – Footwear, Gold Jewellery, Vinyl Sulphone Ester, AMT Vehicles (Automated Manual Transmission)

CBIC Circular No 33/2020-Customs dated 15 July 2020

Veterinary Certificate Waived for BE before 30 April 2020 for Milk and Milk Products Import

CBIC Instruction No. 11/2020-Customs dated 10 July 2020

AGMARK Certification Required for Import of Blended Edible Vegetable Oils (BEVO)

CBIC Instruction No. 12/2020-Customs dated 10 July 2020

Turant Suvidha Kendra in All Customs Stations by 15 July 2020

·   Turant Suvidha Kendra in All Customs Formations

·   Registration of Authorised Dealer Code, Bank Accounts through ICEGATE

·   Automated debit of bond after Assessment

·   Simplified Registration of Importers/Exporters in ICEGATE


AEO Certificate Validity Extended to 30 Sept 2020 (Certificates Expired/Expiring between 1 Mar 2020 and 30 Sept 2020)


CBIC Issues Guidelines on Non-filing TRAN-1

F.No. CBEC-20/10/11/2019-GST/2001 dated 22 June 2020

Electronic Communication of Final Let Export Order (LEO) Copy of Shipping Bill and e-Gatepass Copy of Shipping Bill


Transshipment Cargo from Bangladesh to Kolkata and Vice Versa under Electronic Cargo Trading System (ECTS) Seals from 1 July 2020

·   Transshipment and transit of goods from a sea port to a land customs station and vice-versa under Regulation 7 of SCMTR 2018 will Apply


Customs Officers should Invoke NDPS Act in the Smuggling Cases

Instruction No. 10/2020-Customs dated 10.06.2020

Last Date of Filing Declaration in SVLDRS Extended to 30 June 2020

Amendment to Circular No. 1071/4/2019-CX.8 dated 29 May 2020

Board Instruction on 1st Phase of All India Roll-out of Faceless Assessment

·      Faceless Assessment Groups

·      Port Assessment Groups

·      Turant Suvidha Kendras

·      5.1. Responsibilities of the Nodal Commissioners

·      5.2 Responsibilities of the Port of Import

·      5.3. Procedure for Verification of Assessment of Bill of Entry by Faceless Assessment Group

·      5.3.2. Procedure to be Adopted by Faceless Assessment Groups in Exceptional Circumstances.

·      5.3.3. Procedure to be Adopted by Port of Import in Exceptional Circumstances.

·      5.4 Speaking Order

·      5.5 Appellate Proceedings

·      5.6 Review Proceedings

·      5.7 Demands under Section 28 of the Customs Act, 1962

·      5.8 Provisional Assessment

·      5.9 Amendment of Bills of Entry

·      5.10 Exchange of communication exclusively by electronic mode and authentication of electronic records

09-CBIC Instruction/05.06.2020

CBIC Launches 1st Phase of Faceless Assessment under Turant Customs

·      Board's decision to implement the next generation reforms in the Customs clearance process under the umbrella of Turant Customs with the objectives of speedy clearance, transparency in decision making, and ease of doing business

·      Turant Suvidha Kendra would be a dedicated cell in every Customs port of import and will be manned by Custom officers to cater to functions and roles such as:

I.  Accept Bond or Bank Guarantee;

II. Carry out any other verifications that may be referred by Faceless Assessment Groups;

III.   Defacing of documents/ permits licences, wherever required;

IV. Debit of documents/ permits/ licences, wherever required; and

V.  Other functions determined by Commissioner to facilitate trade.


AEO Certificate Validity Extended to 30 June 2020 (Certificates Expired/Expiring Between 1 Mar 2020 and 31 May 2020)

Circular No. 27/2020- Customs dated 2 June 2020

24x7 Customs Clearance in All Sea Ports, Airports and ICD to Continue Till 30 June 2020

08-CBIC Instruction/01.06.2020

Date for Submission of Proper Bond in lieu of which the Undertaking is being Temporarily Accepted is Extended till 30 June 2020

Circular No. 26/2020-Customs dated 29 May 2020

CBIC Invites Feedback from Stakeholders on Draft Circular on Movement of Goods under Electronic Sealing in Customs Bonded Warehouse

CBIC Draft Circular

Special Drive for Pending Claims of Brand Rate Drawback Fixation on Exports

CBIC Instruction No. 7/2020- Customs dated 28 May 2020

Milk and Milk Products including Edible Lactose Import Requires Veterinary Certificate

CBIC Instruction No. 06/2020-Customs dated 20.05.2020

RFID Self Sealing on Export Goods Rescinded

CBIC Circular- 25/2020-Customs dated 18 May 2020

RNI Recognized as PGA for LPCO under e-SANCHIT SWIFT Clearance for Auto Upload for Newsprint Import

CBIC Circular No. 24/2020-Customs dated 14 May 2020

NCCD Paid can be Claimed under Brand Rate of Duty Drawback

CBIC Instruction No. 5/2020- Customs dated 12 May 2020

Date for Submission of Proper Bond in lieu of which the Undertaking is being Temporarily Accepted is Extended till 15 June 2020


CBIC Clarifications on GST Laws

CBIC Circular No. 138/08/2020-GST dated 6th May 2020

Unsigned Copies of Certificate of Origin may be accepted for Duty Free FTA Provisional Clearance against Security to be decided by Commissioner

CBIC Instruction No. 04/2020 – Customs dated 4 May 2020

CBIC Issues Detailed Guidelines for Personal Hearing to Video Conferencing Admissible under Sec. 138C of Customs Act 1962

·   Softcopy of Record will be sent to interested parties for confirmation within three days

·   Other instruments like statements, rebuttal etc to be carried out by email

·   Directions issued on the lines of Supreme Court Proceedings in Civil No. 5/2020

CBIC Instruction dated 27 April 2020

Shipping Bills till 31 Dec 2019 can Corrected for SB 005 Error Showing  Mismatch between Shipping Bill and GST Return for Refund of GST on Exports


Customs Extends Relaxation of Bond Submission with Undertaking to 30 May


RFID Self Sealing for Export will be Implemented from 1 July 2020


CBIC Allows Digitally Signed Certificate of Origin for FTA Clearance at Zero Duty subject to Security

BE to be Finalised at Later Date against Original BE COO


Out of Charge (OoC) and Gate Pass to Customs Broker or Importer Shift to Electronic Mode from 15 April

(Why have Two Documents, Combine the OOC with GP!- Ed)


Immediate GST Refunds even though Law Allows 60 days for Processing, says GST Commissioner

·   All Claims to be Cleared by 30 April with Daily Monitoring by CC

·   Submit Claims only by Email, No Physical Copy of Documents Required

CBIC Instruction No. 2/1/2020-GST dated 9 April 2020

Pending Refund and Drawback Disposal – Special Drive for 20 days in Place till 30 Apr 2020

·   Chief Commissioners to Monitor Progress on Daily Basis

·   All Income Tax Refunds Upto Rs. 5 lakhs to be Released Immediately

·   Measure to Benefit 14 lakh Tax Payers


Bonds Substituted by Undertaking for One Month till 30 April 2020

·   Facility Allowed only to Actual Users, Manufacturers and Above; Relaxation also allowed to others as Deemed Fit by Commissioner

·   Prescribed Format on Notary Papers before 7 May 2020

·   No Relaxation of Security

17-CBIC Cir/03.04.2020

Green Signal to Automatic Clearance of Imports from 5 March

·    CCV (Customs Compliance Verification) and Duty Payment to Operate in Parallel

·    Bill of Entry to be Cleared only after Duty payment


Customs Releases New Regulations for Movement of Transit Goods from India through Bangladesh; Old 1965 Regulations Superseded

·     CTD (Customs Transit Declaration) with Bond required (No Electronic Declaration as of Now)

·     LCS in India and Bangladesh along with Chattogram or Mongla Ports in Bangladesh Named as Transit Station


Coronavirus Alarm Bells Ring in North Block - 24x7 Customs Clearance in All Sea Ports, Airports and ICDs to Clear Cargo

·      No Instructions on Creating 24x7 Availability of Trained Staff or Infrastructure of Logistics and Banks, there is already a shortage of Trained Staff

·      Cargo Volumes from China has fallen Steeply, Idling Staff Costs will be Up

CBIC Instruction 02 /2020-Customs dated 20 February 2020

Board Clarification on RoSCTL Scrips under Para 4.01(c) of FTP and Additional Ad Hoc Scrips under Para 4.95 and Para 4.96 of HBP Eligible for Set Off of Customs Duty


FSSAI Sets Up 150 Import Entry Points to Test Food Samples

·   Authorised Officers for Certificate Issue Notified

·   New System to Work from 1 April 2020

·   FSSAI List of 183 Accredited NABL Labs Notified

CBIC Instruction No. 1/2020-Customs dated 12 February 2020

Prosecution of Group “A’ Officers under PCA, 1988 – File to Move through Member of Board In-charge of Respective Zone, DRI, DGGSTI thru Member Investigation through CBIC

·   DG Vigilance to Process Prosecution of Revenue Officers


Three More PGAs covering Livestock (Animal Quarantine) Insecticides Board and Livestock Products (Animal Husbandry) Inserted

·   Uploading of LPCO (Licenses/Permits/Certificates/Other Authorizations) only by PGAs, Beneficiary to be issued only Image Reference Numbers (IRN)

·   Uploading by Beneficiary to e-Sanchit to be deactivated from 28.02.2020


Chennai and Nhava Sheva will Clear Goods before Payment of Duty under Automated Machine Release

CBIC Press Release dated 06.02.2020

Second Hand Machinery Chartered Engineers Certificate under Form A (Country of Sale) and Form B (Indian Port)


Transshipment of Bangladesh Cargo to Kolkata Port – Facility Extended till 30 June 2020


Export Data to Capture District and State of Origin – Electronic Declaration to include Columns for these Data


New Drawback Rates Effective from 4 Feb 2020 – CBIC Circular

·      Ports to Watch Sensitive Shipments to Check Frauds


Automated Clearance Facility to be Rolled Out on a Pilot Basis at Chennai customs and JNCH from 6 Feb 2020

05-CBIC Circular/ 27.01.2020

Board Clarification on Gift Imports – Prohibited Goods can be Imported on Payment of Full Applicable Duties


Tobacco, Cashew, DSIR, Atomic Energy Substances included in 47 Agency PGA List under e-Sanchit Clearance for Auto Upload of Import Licence Documents


Social Welfare Surcharge (SWS) on Imports under MEIS and SEIS Schemes


National Calamity Contingent Duty (NCCD) Leviable on Central Excise and Customs Duty Exemption

CBIC Instruction dated 9 January 2020

Compilation and Dissemination of Orders Passed by the Hon’ble Courts Pertaining to GST

CBIC Legal Cell Instruction dated 7 January 2020

John Joseph Appointed Temporary Chairman of CBIC for Three Months

Office Order No. 303 dated 31.12.2019

Board Issues Instructions for Centralised Processing of Proposal for Foreign Deputations

CBIC Instruction No. 6/2019-Customs dated 27 December 2019

Document Identification Number (DIN) Must from 24 Dec 2019 for All Communications with CBIC, No DIN Makes Document Invalid

·    Audit Trial of DIN to Check Misuse

·    Documents without DIN to be Regularised with 14 days of Issue


No Extension of Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019

·    15 Calendar days only till end of SVLDR Scheme on 31.12.2019. Eligible taxpayers are invited to avail this one-time opportunity

·    Sabka Vishwas Legacy Dispute Resolution Scheme (SVLDRS) 2019 is available upto 31.12.2019. The scheme shall NOT be extended. All taxpayers are advised to avail the scheme and settle pending Service Tax & Central Excise disputes

F No 267/78/2019/CX-8-Pt III dated 16 December 2019

Above Rs 30 lakh cases of Mis-declaration and Fraud Cases under Sec 135 of CA 1962 - Rs 30 lakhs Must be Reported to Enforcement Department for PMLA Action

CBIC Instruction No.-05/2019-Customs dated 11.12.2019

Board Clarification on Sabka Vishwas (Legacy Dispute Resolution) Scheme Rules, 2019


Image Reference Number (IRN) thru eSANCHIT of both Invoice and Transport Document Mandatory for each Import Bill of Entry

·      Full Paperless Must, No Physical Documenting

·      Measure Comes into Effect from 2 Dec 2019


CBIC Asks Commissioners to Clear Metal Scrap Consignments with 100% Examination on Case to Case Basis


Auto Out of Charge (OOC) Order of Courier Consignment after Successful Clearance of X-ray Screening, Subsequent Movement to Shed Appraiser Dropped


Pr DG of DRI can Appoint Commissioner to Adjudicate Cases


Mandatory Steel Import and Monitoring System (SIMS) Registration – Board Clarification


E-generated Document Identification Number (DIN) for All Communications Mandatory from 8 Nov 2019 – Customs Circular

·    DIN IT Application will be Operational on DDM website from 08.11.2019